2025 (1) TMI 518

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..... rongful availment of ITC - HELD THAT:- There is nothing in Section 74 and more particularly 74 (1) which would prohibit the Authority from issuing a notice calling upon the assessee to pay tax that has not been paid or short paid or erroneously refunded or where input tax credit has been wrongly availed or utilised, by reason of fraud, or any wilful misstatement or suppression of facts to evade ta .....

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..... the Respondents: Mr. Subir Kumar a/w Ashita Aggarwal, Advocates. P.C. 1. The above Writ Petition seeks Writ of Certiorari to quash and set aside the show cause-cum-demand notice dated 4th December 2024 issued to the Petitioner under Section 74 of the Central Goods and Services Tax Act, 2017 for the period 1st July 2018 to 31st March 2023. The other relief sought is to restrain the Respondents or p .....

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..... has been wrongly availed or utilised, by reason of fraud, or any wilful misstatement or suppression of facts to evade tax. At least prima facie, a notice under Section 74 (1) can be issued for any period provided said notice is given at least 6 months prior to the time limit specified in sub-section (10) of Section 74 for issuance of the order. 4. In the present case, admittedly there is no issue .....

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